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  2. Variable interest entity - Wikipedia

    en.wikipedia.org/wiki/Variable_interest_entity

    A variable interest entity (VIE) is a legal structure defined by the Financial Accounting Standards Board (FASB) for situations where control over a legal entity may be demonstrated through means other than voting rights. A public company with a financial interest in such entities may be subject to certain financial reporting requirements.

  3. Heath–Jarrow–Morton framework - Wikipedia

    en.wikipedia.org/wiki/Heath–Jarrow–Morton...

    Examples include a one-factor, two state model (O. Cheyette, "Term Structure Dynamics and Mortgage Valuation", Journal of Fixed Income, 1, 1992; P. Ritchken and L. Sankarasubramanian in "Volatility Structures of Forward Rates and the Dynamics of Term Structure", Mathematical Finance, 5, No. 1, Jan 1995), and later multi-factor versions.

  4. Corporate finance - Wikipedia

    en.wikipedia.org/wiki/Corporate_finance

    Corporate finance is an area of finance that deals with the sources of funding, and the capital structure of businesses, the actions that managers take to increase the value of the firm to the shareholders, and the tools and analysis used to allocate financial resources.

  5. Structured investment vehicle - Wikipedia

    en.wikipedia.org/wiki/Structured_investment_vehicle

    One example is the credit arbitrage vehicle, also known as a Structured Investment Vehicle (SIV). A typical SIV is a company which seeks to 'arbitrage' credit by issuing debt or debt-like liabilities and purchasing debt or debt-like assets, and earning the credit spread differential between its assets and liabilities.

  6. Financial plan - Wikipedia

    en.wikipedia.org/wiki/Financial_plan

    When drafting a financial plan, the company should establish the planning horizon, [10] which is the time period of the plan, whether it be on a short-term (usually 12 months) or long-term (two to five years) basis. Also, the individual projects and investment proposals of each operational unit within the company should be totaled and treated ...

  7. Capital structure - Wikipedia

    en.wikipedia.org/wiki/Capital_structure

    Increasing the percentage of short-term debt can enhance a firm's financial flexibility, since the borrower's commitment to pay interest is for a shorter period of time. But short-term debt also exposes the firm to greater refinancing risk. Therefore, as the percentage of short-term debt in a firm's capital structure increases, equity holders ...

  8. A beginner’s guide to investment styles and which one works ...

    www.aol.com/finance/beginner-guide-investment...

    A conservative investment style will tend to hold fixed-income investments and may include money-market funds, certificates of deposit, Treasury bonds or high-quality corporate bonds. This ...

  9. Short-term investment fund - Wikipedia

    en.wikipedia.org/wiki/Short-Term_Investment_Fund

    A short-term investment fund (STIF) is a type of investment fund which invests in money market investments of high quality and low risk. They are commonly used by investors to temporarily store funds while arranging for their transfer to another investment vehicle that will provide higher returns. [1]